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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overCollege at Brockport – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… and submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our … years. “The severe service cuts the MTA has outlined today would hinder the region’s economic and financial …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itState Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCity of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105CUNY Bulletin No. CU-500
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … and automatically increase the current amount of $25.45 to $25.75 for annual employees, and $13.70 to $13.95 for hourly employees. Agency Actions Notify … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-530
… represented by District Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
George F Johnson Memorial Library Library Expenditures 2016M214
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … year totaled $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166